EXEMPT ORGANIZATIONS AND GOVERNMENT ENTITIES TECHNICAL GUIDE:

Exempt Organizations and Government Entities recently published a new Technical Guide (TG). TGs combine and update the Audit Technique Guides (ATG) available on irs.gov with other technical content. Once completed, the TGs replace corresponding ATGs. TG 6 IRC 501(c)(6) Business Leagues (PDF) is the latest in a series of these comprehensive, issue-specific documents.

How to maintain your organization’s tax-exempt status
Leadership and volunteers of charitable organizations should be familiar with their responsibilities and the various actions that can jeopardize their organization's tax-exempt status. The Maintaining 501(c)(3) Tax-Exempt Status course discusses what charitable volunteers and employees must do to maintain this valuable exemption and which actions can result in revocation of exempt status. The Small to Mid-Size 501(c)(3) Organization Workshop provides additional, information on the benefits, limitations and expectations of tax-exempt organizations.